oversight in Thailand, priority is given to supervision of individual auditors, but the competent agency is not given the power to directly supervise the audit firms._________________________
also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the audit firm. As such, the auditing must be carried out
Exchange Act (No. 3) B.E. 2546 2 indicated amendment by the Securities and Exchange Act (No. 2) B.E. 2542 4 "competent official" means a person appointed by the Minister to execute the duties in accordance
governance standards and promoting investors’ confidence in the capital market. • The SEC and the Office of the Auditor General of Thailand (“OAG”) signed a Memorandum of Understanding for strengthening audit
the boards? understanding of their roles and responsibilities related to the CG Code and its practical relevance to the companies? business context, in the listed companies? disclosure.The revised Form
procedures for integrating our collaboration further and consider bilateral or multilateral memorandums of understanding with our allies.” _____________________________
, particularly new-gen groups, for digital asset and fund raising businesses operation such as issuance of digital tokens or ICOs.As such, “SEC finds it necessary to enhance knowledge and understanding
the dissemination of knowledge to all capital market participants as well as the public. This is to enable better understanding about the capital market and greater use of capital market both as funding
management companies must provide explanation concerning the funds for investors? understanding and must also take necessary steps to ensure that investors learn of associated risks prior to making investment
market participants? understanding and preparation for adoption of FinTech to the capital market ecosystem as it is becoming a major tool for innovating financial products and services, and to update